Submit a complaint - information

Please read the following before you submit a complaint to the Office of the Taxpayers’ Ombudsman (OTO).

As a taxpayer, you have eight service rights, outlined in the Taxpayer Bill of Rights, that entitle you to fair treatment and professional service from the Canada Revenue Agency (CRA).

If you feel your service rights were not respected by the CRA, there are three steps to resolve your service-related issue.

  1. Attempt to resolve the service-related issue directly with the CRA employee with whom you are dealing.
  2. Request to speak with a supervisor.
  3. File a formal complaint with the CRA’s Service Complaints, Form RC193, Service-Related Complaint. For more information, visit Service Complaints.

The OTO can review a service-related issue that has not gone through the steps above only if there are compelling circumstances, such as:

  • a service-related issue that raises systemic issues;
  • following the steps will cause undue hardship to the taxpayer; or
  • following the steps is unlikely to produce a result within a timeframe the OTO considers reasonable.

If you are not satisfied with the way your service-related complaint was handled by the CRA, submit a complaint to the OTO.

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